Accounting for Making Decisions BUA5FMA

Accounting for Making Decisions

Assessment 2: Business report instructions and submission link

BUA5FMA: Accounting for Making Decisions

Assessment 2: Business report

Assignment type

Business report individual

Weighting50%

Word count / length 2500 words equivalent

SILOs 2, 3, 4

Due date Sunday, & May 2023 23:59 (Melbourne time*)

*For current Melbourne time, please check information under the Assessment tile in the LMS of this subject.

Topic overview

A written report analysing The Reject Shop (TRS). Building on Assessment 1, provide an in-depth financial analysis of TRS using ratio analysis and other techniques learnt in the subject. The report will analyse the companys short-term solvency (liquidity), long-term solvency, efficiency and profitability from an investors perspective. The report will also discuss some issues relating to corporate social responsibility (CSR) and corporate governance.

Assessment criteria

This assessment will measure your ability to:

Select appropriate techniques for financial analysis (2 marks)

Identify the key insights gained from the earlier consulting engagement in Assessment 1 that will facilitate the current financial analysis (3 marks)

Analyse and interpret financial data and TRS's financial situation from an investors perspective and draw conclusions (25 marks)

Discuss the quality of the companys sustainability reporting using appropriate criteria (7.5 marks)

Critically evaluate the current board structure and corporate governance issues and implications for financial performance (7.5 marks)

Write and present a professional report (5 marks)

Requirements

You have been hired as a consultant by an organisation that is considering investing in TRS. Following a successful initial engagement to help this organisation understand TRS's business and its industry position, they have asked you to prepare a business report addressing several matters:

Conduct a financial analysis of TRS using the techniques learnt in the subject but with a primary focus on ratio analysis. Present the key ratios or other data in a table or with graphs, as appropriate, and write a report that analyses the companys short-term solvency (liquidity), long-term solvency, efficiency and profitability from an investors perspective. You should interpret and explain the findings and draw overall conclusions based on the data and relevant industry benchmarks. Your analysis and interpretations will be enhanced by drawing on insights gained from the earlier consulting engagement in Assessment 1. (30 marks)

Outline what sustainability reporting TRS provides and critically discuss TRS's sustainability reporting across its annual and any sustainability reports, its website and other public communications. Include any reporting that relates to its governance, social or environmental impacts, and whether the information is audited or certified in any way. Additionally, critically evaluate the current board structure and identify and discuss any corporate governance issues TRS face including what it may suggest about board culture and the implications for financial performance. (15 marks)

Marks will be allocated to the standard of the report presentation, including the executive summary, content and format, referencing, and quality of writing. (5 marks)

General comments:

You are not required to calculate ratios or derive the base financial information. All ratios and financial information need to be obtained from the DatAnalysis database.

You will be provided with a guide to help you access DatAnalysis and other relevant databases through the La Trobe Universitys library.

Submission format

Written assessments should be word-processed and neatly presented. As a guide, you should generally conform to the presentation style of a business report and should include a title page, table of contents, executive summary (including summary of key findings) and headings to identify the response to each question.

A list of all references and source materials drawn upon in completing the report must be included. Reference list, tables and appendices are not included in the word count.

Resources and readings relevant for assessment

You will need to access the TRS Annual Report. It is also recommended that you use a variety of sources to research the company including the DatAnalysis database.

You will be provided with the following resources to facilitate completion of this assessment:

Guide to accessing relevant databases through the La Trobe University Library

It is recommended that you use the ISSB exposure drafts as a framework when analysing sustainability reporting in part 2 of the assignment:

S1 General Requirements for Disclosure of Sustainability-related Financial Information; and

S2 Climate-related Disclosures

La Trobe Learning Hub:

The Learning Hub has been designed to develop and extend your academic skills.

You also have access to assignment feedback and online study support chat through Studiosity that can be accessed from any subject LMS page. You can also access the Library services remotely through the library website.